Praktik Distribusi Zakat Infak Sedekah Pada Mitra Zakat Hidayatullah Balikpapan

Abstract

This study examines the practice of distributing zakat, infaq, and sadaqah (ZIS) at Mitra Zakat Hidayatullah Balikpapan in its efforts to enhance the welfare of mustahik (eligible recipients) professionally and in accordance with sharia principles. This qualitative research employs a case study approach, with data collected through observation, in-depth interviews, and documentation. The findings reveal that ZIS distribution has been carried out systematically through consumptive aid programs (basic food packages, scholarships, operational funds) and limited-scale productive assistance, despite facing challenges such as the limited number of muzakki (zakat payers), donor domination from internal circles, and limited human resources. From the perspective of Islamic law, the practice aligns with sharia principles, particularly in terms of beneficiary targeting, transparency, and trustworthiness (amanah). However, there is a need to optimize the use of digital technology and strengthen human resources to further enhance the effectiveness of zakat distribution in the future.